But when the Minnesota Army National Guard sergeant was deployed to Iraq in March 2006, his wife, Angela Christen, decided that doing her family’s taxes just wasn’t in the cards. She had enough to do taking care of her household and her three young sons.

Besides, a batch of tax benefits for military members made an already complicated tax code even tougher to crack.

But those benefits can improve the financial situation of many service members, including reservists for whom prolonged active duty is a strain on the wallet.

Fortunately, free tax-preparation help abounds – from free tax consulting through Military OneSource (www. militaryonesource.com) to free online filing through the IRS (www.irs.gov/efile).

Bergley has prepared a few service member returns over the years free of charge.

Recent tax changes at the federal level have made it possible for soldiers to tap certain retirement plans without paying an early distribution penalty and to repay those funds later. The Hero Act allows military members to use tax-free combat-zone pay to contribute to individual retirement accounts. They even can go back to 2004 and 2005 and make contributions if they qualify and have until mid-2009 to find the money to save.

Ruth Ann Michnay, a CPA in Oakdale, Minn., has a daughter serving in Europe after a tour in Iraq and a son-in-law in South Korea.

Preparing both of their returns and the returns of other service members made her realize just how valuable the tax breaks can be.

For example, one soldier who earned $30,000 last year was taxed on only $4,000 of it.

“But then again, he put his life at risk for it,” she said.

Because her 25-year-old daughter’s taxable income is so low, she qualified for what’s sometimes called the saver’s credit, which matches some of the money she saves for retirement.

The tax benefits have changed Christen’s and Theis’ tax bill dramatically. In the past, the family has owed the government money in April. For 2006, the family will receive a combined refund of roughly $6,000. “The bulk of the refund on the federal side relates to federal credits that they wouldn’t have had under the normal circumstances,” Bergley said.

Christen plans to split the money among savings, home improvements and a vacation when the family reunites.